Social Security RLC and RLT: What they are and what they are used for in a company
In the business world, compliance with labour and social security obligations is essential to guarantee the well-being of employees and avoid possible legal sanctions.
Among these obligations, the RLC (Relación de Liquidación de Cotizaciones) and the RLT (Relación Nominal de Trabajadores) are fundamental documents that companies must submit every month.
What are the RLC and RLT social obligations?
The RLC and RLT social obligations are documents related to the social security contributions of a company’s employees.
In simple terms, these are reports that contain the information necessary for the company to pay the social security contributions of its workers, ensuring that its obligations to Social Security are fulfilled.
- RLC (Relación de Liquidación de Cotizaciones): This is the document that shows the total amount of social security contributions for the company and its workers. In other words, it shows the amount to be paid to Social Security in a specific period, usually monthly.
- RLT (Nominal List of Workers): This is a detailed report of each worker in the company and the individual contributions made for them. It includes information such as the base salary, contribution bases and deductions that correspond to each employee.
Both documents must be submitted telematically through the Social Security’s RED system, guaranteeing transparency and compliance with the company’s responsibilities towards its employees and the public administration.
What are the RLC and RLT social obligations for?
RLC and RLT social obligations play a fundamental role in the proper functioning of a company.
They are essential to guarantee compliance with legal obligations and to ensure that employees have access to social security benefits and benefits such as medical coverage, unemployment benefits, retirement, temporary disability, etc.
Compliance with Legal Obligations
The submission of RLC and RLT social insurances is a mandatory legal requirement for all companies.
This ensures that employees’ social security contributions are being made correctly and on time.
Companies that do not comply with these obligations are exposed to financial penalties, which could be quite high.
Guarantee of Rights for Workers
The correct filing of RLC and RLT documents by a company ensures that employees are protected by social security.
This means that employees have access to the benefits and allowances to which they are entitled, such as health care, sick leave benefits, or contributions that will later translate into a retirement pension.
Transparency in the Employment Relationship
The nominal list of employees (RLT) is important so that each employee can know the status of his or her contributions.
Each employee can check how and how much the company is contributing on his or her behalf, which brings transparency in the employment relationship and promotes mutual trust between employees and employers.
How are the RLC and RLT social insurances managed?
The management of RLC and RLT social insurances may seem complex, but there are tools and procedures that make the process easier.
Calculating Contributions
The first thing a company must do is to calculate the contribution bases for each employee.
The contribution bases are the sum of the gross salary and other remuneration items, such as overtime or bonuses.
From this base, the corresponding percentages are applied, which depend on the type of contribution (common contingencies, unemployment, professional training, etc.).
Document generation
The RLC and RLT documents are generated through the RED system, a Social Security platform that allows companies to fulfil their obligations telematically.
To use this system, it is necessary to have a digital certificate that ensures the identity of the person responsible for the company when sending the data.
Sending and Payment of Contributions
Once the documents have been generated, they are sent through the RED system before the end of the month.
The company must also pay the corresponding contributions.
This payment is made by direct debit or by payment into an institution that collaborates with the Social Security.
What are the consequences of not submitting social security documents?
Failure to file the RLC and RLT social insurances can have serious consequences for the company.
- Financial penalties: Social Security may impose penalties on a company that fails to submit documents on time or submits them with errors. These penalties may vary depending on the seriousness of the non-compliance.
- Surcharges and Interest: In case of late payment of contributions, the company will be subject to surcharges and interest, which considerably increases the cost of outstanding obligations.
- Legal Problems and Labour Disputes: Non-compliance with social security obligations can also lead to legal problems. Workers could claim for non-payment of contributions, which would affect both the employment relationship and the company’s image.
The importance of good social security management
Good social security management is essential to ensure regulatory compliance and to ensure the stability and well-being of employees.
It is advisable that companies have a specialised professional, such as a manager or a labour consultant, who is responsible for the correct presentation of the RLC and RLT documents, and the payment of contributions.
At Asesoría Orihuela Costa we offer you all the help you need to calculate your contributions and protect the fiscal activity of your company.
